How to register a digital invoice with FBR

Sales-tax-registered persons covered by FBR’s digital invoicing rules must transmit invoices electronically in real time through the approved integration route — not only manual IRIS entry.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal

FBR’s FAQ describes integration through a licensed integrator. PRAL may provide integration services under FBR’s prescribed rules; many taxpayers select PRAL inside IRIS when enrolling.

See: Federal Board of Revenue (FBR) · PRAL corporate site · IRIS taxpayer portal

IRIS typically requires successful sandbox invoice scenarios (including debit/credit note cases where applicable) before a production token is issued.

See: IRIS taxpayer portal · Federal Board of Revenue (FBR)

Accepted digital invoices receive an Invoice Registration Number (IRN), USIN, and QR code buyers can verify — these identifiers define a compliant FBR e-invoice.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal

FBR states that validated digital invoice data may flow into sales tax return / Annexure C workflows; filing remains the taxpayer’s responsibility in IRIS.

See: Federal Board of Revenue (FBR)

Validate and post endpoints are documented for software integrators on the gw.fbr.gov.pk Digital Invoicing API — GetFBR implements those calls with your bearer token.

See: FBR Digital Invoicing API gateway · Federal Board of Revenue (FBR)

FBR’s public Digital Invoicing FAQ states that notified registered persons must integrate through a licensed integrator, not only by re-keying invoices in IRIS. PRAL (Pakistan Revenue Automation Private Limited) is identified in official materials as a licensed integrator that may provide integration services under rules prescribed by FBR, and many taxpayers select PRAL when enrolling in IRIS Digital Invoicing.

Using PRAL for integration does not replace IRIS registration, bearer tokens, or sector-specific invoice scenarios. Taxpayers still complete Digital Invoicing setup in IRIS, generate sandbox and production API tokens, and meet FBR’s go-live checks. Third-party invoicing software then calls the PRAL-operated Digital Invoicing API on gw.fbr.gov.pk with that token — the software vendor is not PRAL or FBR.

In FBR Digital Invoicing: GetFBR is application software only: you complete IRIS/PRAL enrolment yourself, paste your IRIS bearer token into Settings, and GetFBR validates/submits invoice JSON to the same public API.

See: Federal Board of Revenue (FBR) · PRAL corporate site · IRIS taxpayer portal

When validate or post returns a rejection, FBR does not register the invoice. There is no valid IRN/USIN for that attempt until errors are corrected and a successful post is accepted. Common causes include buyer NTN/province mismatches, HS code or UOM issues, tax calculation differences, or token/environment problems — the API response includes FBR error codes and messages.

A failed attempt does not replace a previously accepted invoice. Each successful post is a distinct registration event. Taxpayers should fix data, validate again where appropriate, and submit once the payload matches FBR rules for the invoice type and sale scenario.

In FBR Digital Invoicing: GetFBR stores the FBR error on the invoice, sends an email alert to the account owner, and can notify your systems via an invoice.failed webhook. Correct the draft and validate/submit again. Invoices already accepted by FBR are locked in GetFBR to prevent accidental duplicate posts.

See: Federal Board of Revenue (FBR) · FBR Digital Invoicing API gateway

After FBR accepts a digital invoice, it is treated as a registered tax document with IRN/USIN and QR verification data. FBR’s digital invoicing framework is built around real-time registration; you should not treat a posted invoice like an editable paper draft. Material corrections or reversals are handled through the adjustment document types FBR defines (such as debit and credit notes) that reference the original registered invoice.

If an invoice was posted in error, follow FBR’s prescribed adjustment or cancellation process for your scenario rather than editing the registered payload informally.

In FBR Digital Invoicing: Once GetFBR records a successful FBR post, invoice body fields are permanently locked. Create a Debit Note or Credit Note linked to the original FBR invoice number, then validate and submit the adjustment through the API.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal

Debit and credit notes are used when a sales tax invoice was already registered with FBR and the transaction must be adjusted — for example additional charges, price reductions, returns, or other corrections covered by your sector’s digital invoicing rules. FBR’s sandbox scenario lists include debit/credit note cases; production use requires referencing the original invoice identifier FBR returned (IRN / invoice number).

Issue adjustment documents in the tax period and with the line/detail accuracy FBR expects for the relevant sale type, rate, and buyer registration status. Your tax adviser can confirm which adjustments require a note versus a new sale invoice.

In FBR Digital Invoicing: In GetFBR, choose invoice type Debit Note or Credit Note, link the original submitted invoice, copy line items as needed, validate, then submit. Bulk CSV import supports invoice_type and original_fbr_invoice_id columns.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal

FBR’s FAQ describes verification using the IRN, USIN, and QR code returned when an invoice is accepted. Buyers and auditors can use QR verification and IRIS/FBR lookup tools published for digital invoices, subject to what FBR exposes for your environment.

Internally, match your ERP or billing reference to the FBR invoice number stored at submission time and retain the API response (including QR payload) as evidence of registration.

In FBR Digital Invoicing: GetFBR shows FBR status, IRN/USIN, and QR on the invoice page and PDF. Use Sync from IRIS or FBR Archive tools to refresh status when FBR lookup endpoints are available for your token; otherwise rely on the saved submission response and IRIS portal checks.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal

FBR’s digital invoicing guidance expects taxpayers to maintain a reliable trail of registered invoices: seller and buyer identifiers, invoice date, line descriptions, HS codes, tax rates and amounts, sale types/SRO references where applicable, and the FBR registration outcome (IRN/USIN/QR). Official materials also describe integration of accepted invoice data with sales tax return / Annexure C workflows in FBR systems — underlying source documents and integration logs support audit and reconciliation.

Retention periods and exact record formats follow the Sales Tax Act, applicable SROs, and current FBR notices. Keep sandbox and production environments clearly separated in your records.

In FBR Digital Invoicing: GetFBR keeps submitted invoices in your archive, downloadable PDFs with IRN/QR, compliance CSV export, per-invoice FBR request logs, and optional monthly summary email. Export regularly and align with your accountant’s record-keeping policy.

See: Federal Board of Revenue (FBR) · IRIS taxpayer portal